(a) the person has charge of the appropriate records and has knowledge of the facts in the particular case,

(b) such a request, notice or demand was served personally on a named day on the person to whom it was directed, and

(c) the person identifies as an exhibit attached to the affidavit a true copy of the request, notice or demand,

(a) has charge of the appropriate records, and

(b) after a careful examination and search of the records, has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been filed or made by the person required to do so,

(a) has charge of the appropriate records, and

(b) after careful examination of the records, has found that the return, statement, answer or certificate was filed or made on a particular day,

(a) the person has charge of the appropriate records, and

(b) a document annexed to the affidavit is a document or true copy of a document made by or for an employer, the Commission or a person acting for the Commission,

(a) the person's signature;

(b) that the person is acting for the Commission; or

(c) the signature or official character of the person before whom the affidavit was sworn.

(a) the person has charge of the appropriate records, and

(b) an examination of the records shows that an amount required under this Act to be remitted to the Receiver General on account of fines, penalties, interest and repayment of overpayments of benefits has not been received by the Receiver General,

(a) without delay, if in the opinion of the Commission the person liable to pay the amount is attempting to avoid payment; and

(b) in any other case, on the expiration of 30 days after the default.

(a) the requirement is applicable to all future payments by the employer to the insured person as remuneration until the liability under that Part is satisfied; and

(b) the employer shall make payments to the Receiver General out of each payment of remuneration of such amount as may be stipulated by the Commission in the notice mentioned in subsection (4).

(a) subject to subsection (11), enter any premises or place where the authorized person believes, on reasonable grounds, that persons are or were employed or where any records or books of account are or should be kept; and

(b) require the owner, occupant or person in charge of the premises or place to give the authorized person all reasonable assistance and to answer all proper questions relating to the administration or enforcement of this Act, other than Part IV, and, for that purpose, require the owner, occupant or person in charge to attend at the premises or place with the authorized person.

(a) there are reasonable grounds for believing that a dwelling-house is a premises or place mentioned in subsection (10),

(b) entry into the dwelling-house is necessary for any purpose relating to the administration or enforcement of this Act, other than Part IV, and

(c) entry into the dwelling-house has been refused or there are reasonable grounds for believing that entry will be refused,

(a) order the occupant of the dwelling-house to provide an authorized person with reasonable access to any document that is or should be kept in the dwelling-house, and

(b) make such other order as is appropriate in the circumstances to carry out the purposes of this Act, other than Part IV,

(a) any information or additional information, including any information return or supplementary return; or

(b) any document.

(a) the person or group is ascertainable; and

(b) the requirement is made to verify compliance by the person or persons in the group with any duty or obligation under this Act, other than Part IV.

(c) and (d)
[Repealed, 1998, c. 19, s. 271]

(a) the person by whom it is inspected or examined or to whom it is provided, or any other person acting for the Commission, may make one or more copies, or have them made; and

(b) any document appearing to be certified by the Commission or an authorized person to be a copy made under this subsection is evidence of the nature and content of the original document and has the same probative force as the original document would have if it were proven in the ordinary way.

127. [Repealed 2005, c.34, s.64]

1996, c. 23, ss. 127, 189; 2005, c. 34, s. 64.

128. [Repealed 2005, c.34, s.64]

1996, c. 23, ss. 128, 189; 2005, c. 34, s. 64.

(a) refer the question to an authorized officer of the Canada Revenue Agency under that section and defer further proceedings until the officer's ruling is received, if the question has not been decided by the authorized officer; and

(b) on receipt of the ruling, proceed with the hearing and judgment of the legal proceedings.

(a) a decision of the Minister of National Revenue is received, in the case of an appeal under section 91; or

(b) a decision of the Tax Court of Canada is received, in the case of an appeal under section 103.

(3) On receipt of the decision, the justice, judge or court shall proceed with the hearing and judgment and, in any proceedings under this Act, the decision is conclusive except in accordance with the Federal Courts Act.

1996, c. 23, s. 132; 2002, c. 8, s. 182; 

(i) a document in the custody of the Commission or a document issued under this Act, or

(ii) an entry in any books or records in the custody of the Commission,

(i) to be, or to be a copy of or extract from, any of the following, namely, an employer's register, books, pay sheets, records of wages, ledgers, accounts or other documents, and

(ii) to be certified by an inspector or other person employed in the administration of this Act to whom the documents mentioned in subparagraph (i) were produced under this Act,

(a) made from a photographic film or from a document in electronic form made by the Commission for the purpose of keeping a permanent record of a document, and

(b) certified by the Commission or a person employed in the administration of this Act